Browsing Finance & Economics by Subject "Accounting reform"

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    • Culture, language, and accounting reform: a new perspective on IPSAS implementation 

      Abdulkarim, Mustafa Elkasih; Umlai, Mohamed Ismail; Al-Saudi, Layth Faris ( Emerald Publishing , 2022 , Article)
      Purpose: This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS). Design/methodology/approach: The Hofstede–Gray and Huerta et ...